Division 4: Loss or damage

14.3.19   Insurance for removal

 

TAX ALERT: PACMATE Annex 3.B, item 57.

 

A member is entitled to be reimbursed for insurance costs, when items are removed overseas at Commonwealth cost. The member is reimbursed the lesser of these two amounts.

 

a.

The cost of world-wide multiple risks insurance to cover the value of the items up to AUD 53,000. This is for a period which:

 

i.

begins on the day the items are removed from the member’s residence in Australia, and

 

ii.

ends on the day the items are returned to the member’s residence in Australia.

 

b.

The cost of the insurance worked out at the rate of AUD 2 per AUD 100 insured.

14.3.20   ...

 

PACMAN                                                     AL19 (June 2010)                              Chapter 14 – Part 3 Division 4 – 1